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BROWN CAB CO., INC. v. COMMISSIONER

Docket No. 101964.

1 T.C.M. 448 (1943)

Brown Cab Co., Inc. v. Commissioner.

United States Tax Court.

Vacated April 6, 1943 and superseded by opinion on reconsideration, June 1, 1943.

Attorney(s) appearing for the Case

B. L. Dahlberg, C. P. A., Burwell Bldg., Knoxville, Tenn., and G. E. H. Goodner, Esq., for the petitioner. F. L. Van Haaften, Esq., for the respondent.

Memorandum Findings of Fact and Opinion1

The Commissioner has determined deficiencies in income and excess-profits taxes for the year 1936, in the respective amounts of $3,078.33 and $1,430.44, by reason of his inclusion in petitioner's gross income for the taxable year of the amount of certain debts of petitioner cancelled on December 31, 1936. The question presented for decision is whether or not such cancellation resulted in...

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